Guide for Desk Reviews of Single Audit Reports

What is this tool? This guide helps federal agencies and state financial entities when conducting desk reviews of single audit report quality. A link to this guide is listed below.   Overview Desk reviews of single audit reports are performed by two main groups — federal agencies (often their Offices of Inspector General) and state-level entities such as the state controller's office. These reviews are for quality control and to ensure the audit meets federal standards — not to conduct the initial audit, which is done by independent auditors — and determine if corrective actions are needed. In the case of state-level entity reviews, they can either… Read More